CLA-2-85:OT:RR:NC:N1:109
Jay P. Tapper
LA Lumiere LLC
7120 Krick Road
Walton Hills, OH 44146
RE: The tariff classification of a phototherapy mask from China
Dear Mr. Tapper:
In your letter dated September 12, 2013, you requested a tariff classification ruling.
The item in question is known as the illuMask (model # 20000). The text of your request and the retail packing states that this item is an anti-aging phototherapy mask which is principally used for acne therapy, as well as to reduce the appearance of fine lines and wrinkles. This mask is made of white plastic and incorporates white plastic over-ear arms (which are used to hold the mask in place), 18 LED lights, black plastic eye guards and a handheld remote control wired to the mask. The mask measures 5 ½ inches in width, 7 ½ inches in length, and 3 inches in depth. The mask is an anti-aging and acne treatment device that may be used at home, spas, or clinics. It will be retail packaged upon importation. The illuMask is battery-operated and contains four AA batteries.
You propose classification under 9019.10.2010 or 9019.10.2020, HTSUS. However, it is not similar to either Mechano-Therapy Apparatus, which “is used to treat illnesses of the joints and muscles, by mechanical reproduction of various movements” as described in Harmonized System Explanatory Note (HS EN) I to 9019 or Massage Apparatus as described in HS EN II to 9019. Your letter states that it is a “therapeutic acne mask” and that its principal use in the USA is for “acne therapy.” From the packaging, it is to be used “15 minutes every day” at home and will “visibly reduce signs of aging.” It uses LED lights for its intended effects, not lasers, and that it is routinely sold to individuals, not to those in the professional practice of medicine. As such classification within heading 9019 is inapplicable.
The applicable subheading for the illuMask will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.” The duty rate will be 2.6 %.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Steven Pollichino at (646) 733-3008.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division